ATCS04660 | Advance Tax Certainty Service: Process: Scoping meeting and evaluation: Ending the clearance process early

Either the customer or HMRC may request to end the clearance process prior to the ultimate decision on the issuance of a clearance by withdrawing from the process under certain circumstances. This should be done via email and will be considered on a case-by-case basis.

For the customer, this may be permitted where, for example:

• it becomes clear that the clearance cannot be completed within the required timeframe

• the proposed investment or transaction is no longer proceeding, or has altered to an extent that HMRC agree a fresh clearance application is required

For HMRC, the process may be ended early where, for example:

• it becomes apparent that the application falls within HMRC’s specified

• the customer is asking HMRC to give tax planning advice, or to ‘approve’ tax planning products or arrangements

• the clearance subject matter may prejudice legal proceedings

• the customer or agent’s behaviours and engagement levels are preventing meaningful progress

• the level of assumption asked of HMRC is such that determining a technical position is not possible